Filing Requirements
The table below illustrates the information required to be filed in XBRL format for Option A and Option B filing respectively.
|
Statements for Financial Periods Beginning On or Before 31 December 2008 (Taxonomy Version 1.23)@ |
Statements for Financial Periods Beginning On or After 1 January 2009 (or earlier, if FRS 1(R) has been early adopted) (Taxonomy Version 2.10 & above)@ |
Option A (Full XBRL) |
Option B (Partial XBRL) |
|
Directors’ Report |
ü |
|
|
|
Statement by Directors |
ü |
|
|
|
Independent Auditors’ Report |
* |
|
|
|
Income Statement |
Statement of Comprehensive Income (and Income Statement, if the company has presented all items of income and expense in two statements) |
ü |
ü |
|
Balance Sheet |
Statement of Financial Position |
ü |
ü |
|
Statement of Changes in Equity |
ü |
|
|
|
Cash Flow Statement |
Statement of Cash Flows |
ü |
|
|
All Notes to the Financial Statements |
ü |
|
|
|
Mandatory information denoted by a red asterisk in FS Manager |
ü |
ü |
|
